https://www.taxtmi.com/caselaws?id=275482 The Tribunal dismissed the revenue's appeals, confirming that the disallowance under Section 14A was not justified as the Assessing Officer failed to establish any proximate relationship between the expenditure and the exempt income. Additionally, the Tribunal upheld the decision regarding the contribution to Employees Provident Fund made within the due date for filing the return, following the precedent set by the Hon'ble Rajasthan High Court. The orders of the CIT(A) were upheld, and the revenue's appeals were dismissed. en-us Thu, 04 Feb 2016 00:00:00 +0530 Fri, 05 Oct 2018 07:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275482 The Tribunal dismissed the revenue's appeals, confirming that the disallowance under Section 14A was not justified as the Assessing Officer failed to establish any proximate relationship between the expenditure and the exempt income. Additionally, the Tribunal upheld the decision regarding the contribution to Employees Provident Fund made within the due date for filing the return, following the precedent set by the Hon'ble Rajasthan High Court. The orders of the CIT(A) were upheld, and the revenue's appeals were dismissed. Case-Laws Income Tax Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275482